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Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.

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Showing 762 results: Memorandum Circulars on BIR administration

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 46-2019Prescribes the guidelines in the filing and payment of Income Tax Returns for Taxable Year 2018Apr 12, 2019View
RMC No. 45-2019Publishes the full text of EO No. 77 entitled, "Prescribing Rules and Regulations and Rates of Expenses and Allowances for Official Local and Foreign Travels of Government Personnel"Apr 11, 2019View
RMC No. 44-2019Presents the BIR Service Delivery Channel StrategiesApr 11, 2019View
RMC No. 41-2019Circularizes the enhanced BIR Form No. 1702-MX January 2018 (ENCS), which shall be used by non-individuals with mixed income subject to multiple Income Tax rates or with income subject to special or preferential rate in filing the annual Income Tax Return and paying the Income Tax due starting the year 2018Apr 2, 2019View
RMC No. 38-2019Amends RMC No. 102-2018 specifically the deadline for the processing of pending VAT Refund/Credit Claims filed prior to the effectivity of RMC No. 54-2014Mar 27, 2019View
RMC No. 37-2019Circularizes the enhanced BIR Form No. 1701 [Annual Income Tax Return for Individuals (including MIXED Income Earner), Estates and Trusts] January 2018 (ENCS)Mar 18, 2019View
RMC No. 31-2019Reiterates the tax compliance requirements of candidates, political parties/party list groups and campaign contributorsMar 7, 2019View
RMC No. 22-2019Notifies the loss of several Apprehension Slips – BIR Form No. 0423Feb 1, 2019View
RMC No. 19-2019Prescribes various revised BIR Forms (Version January 2018)Jan 30, 2019View
RMC No. 18-2019Notifies the loss of one (1) set of unused BIR Form No. 0402 – Authority to Cancel AssessmentJan 25, 2019View
RMC No. 15-2019Notifies the loss of several Taxpayer Information Sheets – BIR Form No. 0535Jan 23, 2019View
RMC No. 14-2019Notifies the loss of several Taxpayer Information Sheets – BIR Form No. 0535Jan 23, 2019View
RMC No. 12-2019Notifies the loss of several Revenue Official Receipts – BIR Form No. 2524Jan 22, 2019View
RMC No. 11-2019Notifies the loss of several Documentary StampsJan 22, 2019View
RMC No. 10-2019Notifies the loss of one (1) pad of unused/unissued BIR Form No. 0423-Apprehension SlipJan 22, 2019View
RMC No. 9-2019Notifies the loss of several Revenue Official Receipts – BIR Form No. 2524Jan 18, 2019View
RMC No. 8-2019Notifies the loss of several Accountable FormsJan 18, 2019View
RMC No. 7-2019Notifies the loss of original copy of three (3) sets of unused/unissued BIR Form No. 2524-Revenue Official ReceiptJan 18, 2019View
RMC No. 107-2018Amends RMC No. 43-2018 regarding the creation of Fast Lane for all One-Time Transactions (ONETT) involving simple transactionDec 28, 2018View
RMC No. 104-2018Notifies the loss of several BIR Accountable FormsDec 18, 2018View
RMC No. 103-2018Notifies the loss of triplicate copy of eleven (11) sets of used and issued BIR Form No. 2313-R – Electronic Certificate Authorizing Registration for Transaction Involving Transfer of Real PropertiesDec 18, 2018View
RMC No. 101-2018Notifies the loss of eight (8) sets of unused BIR Form No. 0535 – Taxpayer Information SheetDec 11, 2018View
RMC No. 99-2018Clarifies certain provisions of RR No. 17-2011, as amended, implementing RA No. 9505 (Personal Equity and Retirement Account [PERA] Act of 2008)Dec 7, 2018View
RMC No. 95-2018Notifies the loss of one (1) original copy of Tax Credit Certificate issued to Philippine National BankNov 12, 2018View
RMC No. 93-2018Announces the availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.2Nov 5, 2018View